Income Tax (Leasing) Rules, 2002 🇰🇪
Kenya
REPUBLIC OF KENYA
Income Tax Act, 1973
Legal Notice No. 52
Income Tax (Leasing) Rules, 2002
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1. Citation
These Rules may be referred to as the Income Tax (Leasing) Rules.2. Interpretation
In these Rules, unless the context otherwise requires—"asset" includes equipment, but excludes land and buildings;"Commissioner" includes an officer authorized in writing by the Commissioner to exercise the powers or to perform functions conferred upon the Commissioner under these Rules;"cross-border lease" means a leasing contract entered into between a person resident in Kenya and another person resident in a different tax jurisdiction;"finance lease" means a contract which the lessor agrees to lease assets to the lessee for a specified period of time where the risks and rewards associated with ownership …Read the Full Legislation on judy.legal
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